ABU DHABI // Vitamin D deficiency affects infants and children, not just adults, doctors say.
Said El Banna, a 36-year-old American resident of Dubai, was diagnosed with vitamin D deficiency four years ago.
“I have never thought of testing my two daughters for vitamin D deficiency,” said Mr El Banna, whose daughters are 1 and 5 years old.
“It simply didn’t occur to me. All the milk products they consume are fortified with vitamin D, so I’m hoping that that is sufficient. The doctor didn’t warn me about this.”
Mr El Banna, who takes vitamin D pills for his condition, said should his daughters need a blood test, he would ask for them to be checked for their levels of vitamin D.
Dr Maysoon Kamil Hassan, a consultant in histocytopathology at Burjeel Hospital, said she saw many children who lacked vitamin D. Histocytopathology detects and diagnoses diseases through analysis of cell and tissue samples.
“Because of this heat, sometimes children don’t go out to play,” she said.
“Children are overprotected by their parents. Even when they are playing outdoors, their skin is covered, so they are not exposed to the sun.”
People with vitamin D deficiency are at risk of high blood pressure and heart disease.
Vitamin D is necessary for bone health, body functions and is a natural anti-inflammatory agent.
Dr Manohar Reddy, an internal medicine specialist at NMC Specialty Hospital, said infants and young children could lack vitamin D because their parents did not have the time to take them to play outdoors.
“I tell parents that vitamin D is not only for you. The entire family can have vitamin D deficiency,” he said, adding that UAE’s hot and humid weather deterred people from venturing outdoors.
Dr Shobha Shetty, an internal medicine specialist at Medeor Medical Centre, said: “When you have adequate vitamin D, you may not require medication to overcome an inflammation. Plus it helps with malignancy. It has anti-cancer properties and helps to delay diabetes.”
Although it was important for children to get vitamin D through exposure to the sun, Dr Lakshmi Chembolli, a dermatologist at Medeor Medical Centre, warned that childhood sunburns increased the long-term risk of getting skin cancer.
She said children could be fortified with vitamin D through their diet. But she noted that children were often fussy about the food they ate.
Dr Chembolli said educating parents about modifying children’s diets was necessary, especially as excessive heat in cooking degrades vitamin D in food.
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Born: 1972
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1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer